tax as a wholesale dealer, by reason of selling at wholesale, at a place other than his brewery, malt liquors manufactured by him.

13 July 1866.

Ibid. 48.

156. There shall be paid on all beer, lager beer, ale, porter and other similar fermented liquors, by whatever name such liquors may be called, a tax of one dollar for Tax on fermented every barrel containing not more than thirty-one gallons; and at a like rate for any liquors. other quantity or for any fractional part of a barrel, which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which tax shall be paid by the owner, agent or superintendent of the brewery or premises in which such fermented liquors shall be made, in the manner and at the time hereinafter specified: Provided, That fractional parts of a barrel shall be halves, quarters, sixths and eighths; and any fractional part of a barrel containing less than one-eighth shall be accounted one-eighth; more than one-eighth and not more than one-sixth, shall be accounted one-sixth; more than one-sixth and not more than one-quarter, shall be accounted one-quarter; more than one-quarter and not more than one-half, shall be accounted one-half; more than one-half and not more than one barrel, shall be accounted one barrel; and more than one barrel and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead.

brewed.

157. Every person owning or occupying any brewery or premises used, or intended to Ibid. 249. be used, for the purpose of brewing or making such fermented liquors, or who shall Accounts to be have such premises under his control or superintendence, as agent for the owner or kept of amounts occupants, or shall have in his possession or custody any brewing materials, utensils or apparatus, used or intended to be used on said premises in the manufacture of beer, lager beer, ale, porter or other similar fermented liquors, either as owner, agent or superintendent, shall, from day to day, enter or cause to be entered, in a book to be kept by him for that purpose, the kind of such fermented liquors, the description of packages, and number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and shall also, from day to day, enter or cause to be entered, in a separate book to be kept by him for that purpose, an account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt; and shall render to said assessor or Returns to be assistant assessor, on or before the tenth day of each month, a true statement in writ- made monthly ing, taken from his books, of the whole quantity or number of barrels and fractional parts of barrels of fermented liquors brewed and sold, or removed for consumption or sale, during the preceding month; and shall verify or cause to be verified, the said statement, and the facts therein set forth, by oath or affirmation to be taken before the Oath. assessor or assistant assessor of the district, according to the form required by law, and shall immediately forward to the collector of the district a duplicate of said statement, duly certified by the assessor or assistant assessor. And said books shall be open at all times for the inspection of any assessor or assistant assessor, collector, deputy-collector, inspector or revenue agent, who may take memorandums and transcripts therefrom.

Ibid. 2 50.

158. The entries made in such books shall, on or before the tenth day of each month, be verified by the oath or affirmation of the person or persons by whom such entries Oath to brewers' shall have been made, which oath or affirmation shall be written in the book at the end entries. of such entries, and be certified by the officer administering the same, and shall be in form as follows: "I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the quantity removed from the brewery owned by And further, that I have no knowledge of any matter or thing, required by law to be stated in said entries, which has been omitted therefrom." And the owner, agent or superintendent aforesaid, shall also, in case the When made by original entries made in his books shall not have been made by himself, subjoin thereto another. the following oath or affirmation, to be taken in manner as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters therein required by law, and that the same are just and true, and that I have taken all the means in my power to make them so."

in the county of

Ibid. 51.

159. The owner, agent or superintendent of any brewery, vessels or utensils used in making fermented liquors, who shall evade or attempt to evade the payment of the tax Penalty for atthereon, or fraudulently neglect or refuse to make true and exact entry and report of tempting to evade payment the same in the manner by law required, or to do or cause to be done any of the things of tax, &c. by law required to be done by him as aforesaid, or who shall intentionally make false entry in said book or in said statement, or knowingly allow or procure the same to be done, shall forfeit, for every such offence, all the liquors made by him or for him, and all the vessels, utensils and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be

13 July 1866. imprisoned for a term not exceeding one year. And any brewer who shall neglect to keep the books, or refuse to furnish the account and duplicate thereof as provided by law, or who shall refuse to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars.

Ibid. 252.

pared.

160. The commissioner of internal revenue shall cause to be prepared for the payStamps to be pre- ment of the tax aforesaid, suitable stamps denoting the amount of tax required to be paid on the hogshead, barrels and halves, quarters, sixths and eighths of a barrel of such fermented liquors, and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand, at all times, a supply equal in amount to two months' sales thereof, if there shall be any brewery or brewery warehouse in his district, and the same shall be sold by such collectors only to the brewers of their disCollectors to ac tricts, respectively; and such collectors shall keep an account of the number and values of the stamps sold by them to each of such brewers, respectively; and the commissioner of internal revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a deduction of seven and one-half per centum. And the amount paid into the treasury by any collector on account of the sale of such stamps to brewers, shall be included in estimating the commissions of such collector and of the assessor of the same district.

count therefor.

Ibid. § 53.

How stamps to be affixed.

Cancellation.

Penalty for neglect.

Ibid. 54. Penalties for

frandulent viola tions of the law.

161. Every brewer shall obtain from the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon application to him, the proper stamp or stamps, and shall affix upon the spigot-hole or tap (of which there shall be but one) of each and every hogshead, barrel, keg or other receptacle, in which any fermented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of affixing such stamp or stamps as aforesaid, cancel the same by writing or imprinting thereon the name of the person, firm or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every brewer who shall refuse or neglect to affix and cancel the stamp or stamps required by law, in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year.

162. Any brewer, carman, agent for transportation or other person, who shall sell, remove, receive or purchase, or in any way aid in the sale, removal, receipt or purchase of any fermented liquor contained in any hogshead, barrel, keg or other vessel, from any brewery or brewery warehouse, upon which the stamp required by law shall not have been affixed or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once cancelled is used a second time; and any retail dealer or other person, who shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fraudulent stamp is affixed, shall be liable to a fine of one hundred dollars, and to imprisonment not more than one year. Every person who shall make, sell or use any false or counterfeit stamp or die for printing or making stamps, which shall be in imitation of or purport to be a lawful stamp or die of the kind before mentioned, or who shall procure the same to be done, shall be imprisoned for not less than one nor more than five years: Provided, That every brewer, who sells fermented liquor at retail, at the brewery or other place where the same is made, shall affix and cancel the proper stamp or stamps upon the hogsheads, barrels, kegs or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs or other vessels in which the same may have been contained, and shall make a report thereof, verified by oath, monthly, to the assessor, and forward a duplicate of same to the collector of the district: And provided Removals of malt further, That brewers may remove malt liquors of their own manufacture from their breweries or other places of manufacture, to a warehouse or other place of storage occupied by them within the same district, in quantities of not less than six barrels in one vessel, without affixing the proper stamp or stamps, but shall affix the same upon such liquor when sold or removed from such warehouse or other place of storage; but

liquors.

13 July 1866.

when the manufacturer of any ale or porter manufactures the same in one collection district, and owns, occupies or hires a depot or warehouse for the storage and sale of such ale or porter in another collection district, he may, without affixing the stamps on the casks at the brewery, as herein provided for, remove or transport or cause to be removed or transported, said ale or porter, in quantities not less than one hundred barrels at a time, under a permit from the collector of the district wherein said ale or porter is manufactured, to said depot or warehouse, but to no other place, under such rules and regulations as the commissioner of internal revenue may prescribe; and thereafter the manufacturer of the ale or porter so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said ale or porter had been manufactured in his district: And provided further, That where fermented liquor has Sale of damaged become sour or damaged, so as to be incapable of use as such, brewers may sell the liquors. same for manufacturing purposes, and may remove the same to places where it may be used for such purposes, in casks or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the stamp or stamps required.

Ibid. 255.

163. Every brewer shall mark or cause to be marked, in such manner as shall be prescribed by the commissioner of internal revenue, upon every hogshead, barrel, keg How barrels to be or other vessel containing the fermented liquor made by him, before it is sold or re- marked. moved from the brewery or brewery warehouse or other place of manufacture, the name of the person, firm or corporation by whom such liquor was manufactured, and the place where the same shall have been made; and any person, other than the owner thereof or his agent, who shall intentionally remove or deface such mark therefrom, shall be liable to a penalty of fifty dollars for each cask from which the mark is so removed or defaced.

Ibid. 56.

ment of stamps.

164. Every person other than the purchaser or owner of any fermented liquor, or person acting on his behalf or as his agent, who shall intentionally remove or deface Penalty for rethe stamp affixed upon the hogshead, barrel, keg or other vessel, in which the same moval or defacemay be contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom.

Ibid. 2 57.

165. The ownership or possession by any person of any fermented liquor, after its sale or removal from brewery or warehouse or other place where it was made, upon Forfeiture of which the tax required shall not have been paid, shall render the same liable to seizure malt liquor, upon which duty wherever found, and to forfeiture. And the want of the proper stamp or stamps has not been upon any hogshead, barrel, keg or other vessel in which fermented liquor may be contained, after its sale or removal from the brewery where the same was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be primâ facie evidence of the non-payment thereof.

paid.

Ibid. 58.

166. Every person who shall withdraw any fermented liquor from any hogshead, barrel, keg or other vessel upon which the proper stamp or stamps shall not have been Penalty for botaffixed, for the purpose of bottling the same, or who shall carry on or attempt to carry tling liquor upon which the duty on the business of bottling fermented liquor, in any brewery or other place in which has not been fermented liquor is made, or upon any premises having communication with such paid. brewery or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture.

III. DUTIES ON TOBACCO.

167. Upon tobacco and snuff which shall be manufactured and sold, or removed for 20 July 1868 ₹ 61. consumption or use, there shall be assessed and collected the following taxes:

15 Stat. 152.

On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, Tax on snuff. pickled, scented or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound; and snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff.

tobacco.

On all chewing tobacco, fine cut, plug or twist; on all tobacco twisted by hand, or On chewing reduced from leaf into a condition to be consumed or otherwise prepared, without the use of any machine or instrument, and without being pressed or sweetened; and on all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of thirty-two cents per pound.

On all smoking tobacco exclusively of stems, or of leaf, with all the stems in and so

20 July 1868.

On smoking

tobacco.

Ibid. 62.

How tobacco to be put up for

sale.

Ibid. 263. Manufacturers

ments, on oath, to assessor.

And to give bond.

sold, the leaf not having been previously stripped, butted or rolled, and from which no part of the stems have been separated by sifting, stripping, dressing or in any other manner, either before, during or after the process of manufacturing; on all fine-cut shorts, the refuse of fine-cut chewing tobacco which has passed through a riddle of thirty-six meshes to the square inch by process of sifting; and on all refuse scraps and sweepings of tobacco, a tax of sixteen cents per pound.

168. All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner: All snuff in packages containing one, two, four, six, eight and sixteen ounces, or in bladders containing not exceeding ten pounds each; or in jars containing not exceeding twenty pounds: All fine-cut chewing tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one half, one, two, four, eight and sixteen ounces; except that fine-cut chewing tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty and sixty pounds each: All smoking tobacco, all fine-cut shorts which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps and sweepings of tobacco, in packages containing two, four, eight and sixteen ounces each: All cavendish, plug and twist tobacco, in wooden packages not exceeding two hundred pounds net weight: And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, or the proprietor's name and his trade-mark, and the registered number of the manufactory, and the gross weight, the tare and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation, and actually exported. (a)

169. Every person before commencing, or, if already commenced, before continuing the manufacture of tobacco or snuff, shall, in addition to a compliance with all other to furnish state- provisions of law, furnish without previous demand therefor, to the assessor or assistant assessor of the district where the manufacture is to be carried on, a statement, in duplicate, subscribed under oath or affirmation, accurately setting forth the place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting-machines, presses, snuff-mills, hand-mills or other machines; the name, kind and quality of the article manufactured, or proposed to be manufactured; and, if the same shall be manufactured for, or to be sold and delivered to, any other person, as agent, or under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered; and shall give a bond in conformity with the provisions of this act, to be approved by the collector of the district, in the sum of two thousand dollars, with an addition to said sum, of three thousand dollars for each cutting-machine kept for use, of one thousand dollars for each screw-press kept for use in making plug or pressed tobacco, of five thousand dollars for each hydraulic press kept for use, of one thousand dollars for each snuff-mill kept for use, and of one thousand dollars for each hand-mill, or other mill or machine, kept for the grinding, cutting or crushing of tobacco; that he will not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he will render truly and correctly all the returns, statements and inventories prescribed by law or regulations; that whenever he shall add to the number of cutting-machines, presses, snuff-mills, hand-mills or other mills or machines as aforesaid, he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all tobacco and snuff manufactured by him, before he removes any part thereof from the place of manufacture; that he will not knowingly sell, purchase, expose or receive for sale any manufactured tobacco or snuff which has not been stamped as required by law; and that he will comply with all the requirements of law relating to the manufacture of tobacco or snuff. (b) Additional secu- And the sum of the said bond may be increased, from time to time, and additional rity may be resureties required by the collector, under the instructions of the commissioner of internal Certificate to be revenue. And every manufacturer shall obtain a certificate from the collector of the district, who is hereby authorized and directed to issue the same, setting forth the kind and number of machines, presses, snuff-mills, hand-mills or other mills or machines, as aforesaid, for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory. And any tobacco manufacturer who shall

quired.

issued and

posted.

(a) The act 30 June 1864, 2 91, as amended by the act of 13 July 1866, provides that all manufactured tobacco, snuff or cigars, shall, before the same is used or removed for consumption, be inspected by an inspector appointed under the provisions of law, who shall mark or affix a stamp upon the box or other package containing such tobacco, snuff or cigars, in a manner to be prescribed by the commissioner of internal revenue, denoting the kind, quantity or number contained in each package, with the date of inspection and the name of the inspector and the collec

tion district. 14 Stat. 125. It appears to have been the intention of congress, by the act in the text, to supply all former enact ments on the subject of the manufacture of tobacco; but as there is no special repealing clause, it is difficult to say how far former acts have been entirely supplied.

(b) The sureties are responsible for the duties on tobacco manufactured by their principal, after the expiration of his license. United States v. Truesdell, 5 Int. R. Rec. 102.

any descrip

lations.

neglect or refuse to obtain such certificate, or to keep the same posted as herein before 20 July 1868. provided, shall, on conviction, be fined not less than one hundred dollars nor more than Penalty for viofive hundred dollars. And any person manufacturing tobacco or snuff of tion, without first giving bond as herein required, shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned for not less than one year nor more than five years. And the working or preparation of What to be any leaf tobacco, or tobacco stems, scraps, clippings or waste, by sifting, twisting, facturing. screening or any other process, shall be deemed manufacturing.

deemed manu

Ibid. 265.

and assistant as

Ibid. 366.

furnished annu

170. Within thirty days after the passage of this act, every manufacturer of tobacco Ibid. 264. and snuff shall place and keep on the side or end of the building within which his busi- Signs to be ness is carried on, so that it can be distinctly seen, a sign, with letters thereon not less erected. than three inches in length, painted in oil colors or gilded, giving his full name and business. Any person neglecting to comply with the requirements of this section shall, on conviction, be fined not less than one hundred dollars nor more than five hundred dollars. 171. It shall be the duty of every assistant assessor to keep a record, in a book or books to be provided for the purpose, to be open to the inspection of any person, of the Records to be name and residence of every person engaged in the manufacture of tobacco or snuff in kept by assessors his division, the place where such manufacture is carried on, and the number of the sessors. manufactory; and the assistant assessor shall enter in said record, under the name of each manufacturer, a copy of every inventory required by this act to be made by such manufacturer, and an abstract of his monthly returns. And each assessor shall keep a similar record for the district, and shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed. 172. Every person, now or hereafter engaged in the manufacture of tobacco or snuff, shall make and deliver to the assistant assessor of the division a true inventory, in such Inventory to be form as shall be prescribed by the commissioner of internal revenue, of the quantity ally, on oath. of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste. tinfoil, licorice, sugar, gum and other materials held or owned by him on the first day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the first of January, setting forth what portion of said goods and materials, and what kinds, were manufactured or produced by him, and what was purchased from others; which inventory shall be verified by his oath or affirmation; and the assistant assessor shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examination by oath or affirmation taken before the assessor, to be endorsed on or affixed to the inventory. And every such person shall keep a book or books, the How books to be forms of which shall be prescribed by the commissioner of internal revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff and snuff-flour, stems, scraps, clippings, waste, tinfoil, licorice, sugar, gum and other materials, of whatever description, whether manufactured (and if plug tobacco the number of net pounds of lumps made in the lump-room, and the number of packages and pounds produced in the press-room each day), sold, consumed or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district; and shall, on or before the tenth day of each and every month, Monthly abfurnish to the assistant assessor of the division, a true and accurate abstract from such stracts. book of all such purchases, sales and removals, made during the month next preceding, which abstract shall be verified by his oath or affirmation; and in case of refusal or Penalty for neglect. wilful neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. And it shall be the duty of any dealer in leaf tobacco, or in any material used in Dealers in leaf manufacturing tobacco or snuff, on demand of any officer of internal revenue, to render a statements on true and correct statement, verified by oath or affirmation, of the quantity and amount of demand. such leaf tobacco or material sold or delivered to any person named in such demand; and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the assessor shall make an examination of persons, books and papers, in the same manner as provided in this act in relation to frauds and evasions. (a)

173. The commissioner of internal revenue shall cause to be prepared suitable and special revenue stamps for payment of the tax on tobacco and snuff, which stamps shall

(a) The act 30 June 1864, 3 90, as amended by the act 13 June 1866, provides that it shall be the duty of any manufacturer or vender of tinfoil, or other material used in manufacturing tobacco, snuff or cigars, on demand of an officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity and amount of tinfoil or other mate

kept.

tobacco to render

Ibid. 67.

rials sold or delivered to any person or persons named in such demand; and in case of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or fraudulent, the assessor of the district may cause an examination of persons, books and papers to be made in the same manner as provided in the 14th section of this act. 14 Stat. 124.